日本公司環(huán)境信息披露的縱向研究【外文翻譯】_第1頁
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1、0外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：CpateEnvironmentalDisclosuresALongitudinalStudyofJapaneseFirmsAbstractThisstudyexaminesthelevelofcpateenvironmentaldisclosuresfJapanesefirmsusingalongitudinalperspective.Theenvironmentaldisclosuresof30Jap

2、anesefirmswereexaminedinboth19972005.Theresultsshowedthatallthefirmshadasignificantincreaseinthenumberofenvironmentaldisclosuresbetweenyears.Inadditionitwasshownthatconsumerproductfirmshadthehighestlevelofenvironmentaldi

3、sclosuresfbothtimeperiodsheavymanufacturingfirmshadthelowestlevelofenvironmentaldisclosurefbothtimeperiods.IntroductionInaneffttobecomemeenvironmentallyfriendlyagrowingnumberoffirmsaredevelopingenvironmentalpolicies.Inma

4、nyinstancestheseenvironmentalpoliciessetfththecompaniesfmalplansfprotectingthenaturalenvironment.Theexistenceofafmalenvironmentalpolicyanexplicitdeionoftheganizationsoverallenvironmentalcommitmentisinpartacomponentofthec

5、patesocialresponsivenessoftheganization.ThepurposeofthisstudyistoexaminethecurrentpracticesofJapanesecompaniesganizationspertainingtotheirdevelopmentofafmalenvironmentalpolicythedisclosureofthefirm’soverallcommitmenttoen

6、vironmentalissues.FtyeightJapanesefirmsareexamined.Thepaperisstructuredasfollows:firstadeionoftheenvironmentalprotectionpolicyinJapanisdescribedsecondadiscussionofISO14000ispresentedasitrelatestoJapanesecompaniesthirdade

7、ionofthesamplefirmsisprovidedwithadiscussionoftheirenvironmentalpoliciesfinallyconclusionsaboutthestudyareprovided.2principles(4)Besidestheresponsibilitiesprescribedintheprecedingthreeparagraphscpationsareresponsiblefmak

8、ingvoluntaryefftstoconservetheenvironmentsuchasreductionofenvironmentalloadsinthecourseoftheirbusinessactivitiesfcooperatingwiththepoliciesimplementedbyStatelocalgovernmentswithregardtoenvironmentalconservationpursuantto

9、thebasicprinciples.InthefollowingyeartheJapaneseGovernmentdevelopedtheBasicEnvironmentPlanwhichextendstheBasicEnvironmentLawenactedin1993.Thisdocumentsetfthfourlongtermobjectivesfthegovernmentfenvironmentalconservation.T

10、heseobjectivesincluded:(A)SoundMaterialCycle(B)HarmoniousCoexistence(C)Participation(D)InternationalActivities.IndevelopingenvironmentalpoliciesJapanesebusinessesmustconsidertheirresponsibilitiessetfthintheBasicEnvironme

11、ntLawaswellasinotherJapaneseenvironmentalregulations.JapanesebusinessesISO14000InaneffttopromotecontinuousenvironmentalimprovementonawldwidescopetheInternationalStardsganization(ISO)hasissuedISO14000stardsmodeledafterthe

12、ISO9000TotalQualityManagementstardsofferingcpationsanewlevelofdecisionmakinginenvironmentalconservationenvironmentalprotection.Thesestardsallowtopmanagementtoevaluateimprovecpateenvironmentalperfmance.TheISO14000stardsco

13、versixareasofenvironmentalmanagement:(1)EnvironmentalManagementSystems(2)EnvironmentalAuditing(3)EnvironmentalLabeling(4)EnvironmentalPerfmanceEvaluation(5)LifeCycleAssessment(6)EnvironmentalAspectsofProductStards.ISO140

14、04GeneralGuidelinesonEnvironmentalManagementPrinciplesSystemsSupptingTechniquesoffersthirteenpotentialbenefitsfganizationsadoptingenvironmentalmanagementsystems.Thesebenefitsinclude:(1)assuringcustomersofcommitmenttodemo

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